-
Bangalore ITAT Quashes Section 271(1)(c) Penalty, Upholds Assessee's Bona Fide Intent in MAP-Driven Revised Returns and Voluntary Tax Payment
Mitsubishi Heavy Industries – VST Diesel Engines Pvt. Ltd Vs The DCIT
(2024) TaxCorp(LJ) 34045 (ITAT-BANGALORE) · Section 271(1)(c)
-
Punjab & Haryana HC Nullifies Tax Recovery Auction Proceedings Based on Set Aside Ex-Parte ITAT Order
Gokal Chand Rattan Chand Vs Union of India and others
(2024) TaxCorp(LJ) 34044 (HC-P&H)
-
Delhi High Court Upholds ITAT's Deletion of Disallowance of Provision for Unsettled Claims and Determination of IBNR Claims Reserve
PRINCIPAL COMMISSIONER OF INCOME TAX-1 VERSUS M/S. CARE HEALTH INSURANCE LIMITED (EARLIER KNOWN AS M/S. RELIGARE HEALTH INSURANCE CO. LTD.)
(2024) TaxCorp(LJ) 34039 (HC-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=92622&Category=Judgment&CategoryType=Zip
-
Allahabad High Court Resolves Issue of Uploading Revised Return Under Section 170-A Following Business Reorganization
RIMJHIM ISPAT LIMITED VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX AND 4 OTHERS
(2024) TaxCorp(LJ) 34038 (HC-ALLAHABAD) · https://taxcorp.in/FileOpenDT.aspx?ID=92623&Category=Judgment&CategoryType=Zip
-
Delhi HC Upholds Deductibility of Provisions for Unsettled Outstanding and IBNR Claims, Dismisses Revenue's Appeal
Care Health Insurance Limited Vs Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 34036 (HC-DELHI) · Section 37
-
Delhi HC Dismisses Lava International's Writ Petition Challenging CBDT's Denial of Condonation of Delay, Emphasizes Compliance with Statutory Timeframes
Lava International Limited Vs Central Board of Direct Taxes & Anr.
(2024) TaxCorp(LJ) 34035 (HC-DELHI)
-
Delhi ITAT Invalidates Assessments Concluded Without Mandatory Section 153D Approval, Allows Appeal with Caveat for AO to Produce Evidence
Emaar MGF Land Limited Vs ACIT
(2024) TaxCorp(LJ) 34034 (ITAT-DELHI)
-
Delhi HC Upholds 15% Deduction Under Section 11(1) for Donations to Other Charitable Institutions, Clarifies Scope of Section 11(3)
Jamnalal Bajaj Foundation Vs Commissioner of Income Tax
(2024) TaxCorp(LJ) 34033 (HC-DELHI) · Section 11(1)
-
Vagueness in Show Cause Notice Costs Revenue: Delhi HC Quashes Penalty Proceedings
GE Capital Us Holdings Inc Vs DCIT
(2024) TaxCorp(LJ) 34026 (HC-DELHI) · Section 270A
-
House Property Loss Set-Off Limitation Upheld: Delhi HC
Sanjeev Goyal Vs UNION OF INDIA
(2024) TaxCorp(LJ) 34025 (HC-DELHI) · Section 31, 71(3A)
-
Delhi High Court Rules Interest on Annulled Auction Sale as Capital Receipt, Not Chargeable to Tax
INS Finance & Investment P. Ltd Vs Principal Commissioner of Income Tax-4
(2024) TaxCorp(LJ) 34024 (HC-DELHI)
-
Allahabad High Court Sets Aside Reassessment Order Under Section 148A(d), Directs AO to Consider Factual Aspects Disclosed by Assessee During Scrutiny Assessment for AY 2017-18
Mahesh Kumar Verma Vs Union Of India And 3 Others
(2024) TaxCorp(LJ) 34023 (HC-ALLAHABAD) · Section 148A(d)
-
Delhi HC Rules One-Time Voluntary Payment for Diminution in Stock Option Value as Capital Receipt, Not Taxable Perquisite
Sanjay Baweja Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34022 (HC-DELHI) · Section 17(2)(vi)
-
Calcutta HC Upholds Penalty under Section 271(1)(c): Voluntary Disclosure Post-Search Does Not Absolve Assessee
Thakur Prasad Sao & Sons Pvt Ltd Vs Principal Commissioner of Income Tax-1
(2024) TaxCorp(LJ) 34015 (HC-CALCUTTA)
-
Bangalore ITAT Deletes Penalty on IBM for Voluntary Disclosure of Seconded Employees' Salary, Relies on Abbey Business Judgment
IBM Canada Limited Vs DCIT
(2024) TaxCorp(LJ) 34014 (ITAT-BANGALORE)
-
Delhi ITAT Quashes Reassessment Notice and Order for Non-Resident Cricketer Due to Improper Service within Limitation Period
Brett Lee Vs ACIT
(2024) TaxCorp(LJ) 34013 (ITAT-DELHI)
-
Bangalore ITAT Condones 2500-Day Delay in Filing Appeal, Cites Pursuit of Alternative Remedy as 'Sufficient Cause'
Bethala Petropacks Pvt. Ltd Vs ACIT
(2024) TaxCorp(LJ) 34012 (ITAT-BANGALORE)
-
Delhi HC Quashes Reassessment Proceedings Against Caterpillar Group: Rejects Revenue's Contentions of Fixed Place PE, Service PE, and DAPE
Progress Rail Locomotive Inc.(Formerly Electro Motive Diesel Inc.) Vs Deputy Commissioner of Income-Tax
(2024) TaxCorp(LJ) 34006 (HC-DELHI)
-
Mumbai ITAT Orders Interest on Delayed Refund of DDT Amounting to Rs. 2.70 Cr., Sets Aside Lower Authority's Decision
Piem Hotels Limited Vs ACIT
(2024) TaxCorp(LJ) 34005 (ITAT-MUMBAI) · Section 156
-
Delhi HC Rules One-Time Voluntary Payment for Diminution in Stock Option Value as Capital Receipt, Not Taxable Perquisite
Siemens Aktiengesellschaft Vs Foreign Court Philippines
(2024) TaxCorp(LJ) 34004 (FOREIGN)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.